關於美國補申報流程

如果您之前沒有正確的申報美國稅或申報FBAR，您可以利用美國補申報流程(需申報3年稅表+6年FBAR)消除您之前應報而未報的稅務責任!

美國補申報流程分為以下兩種:

1.美國境內簡化補申報程序 (Streamlined Domestic Offshore Procedures)

如果在補申報的三個年度中，您三個年度都在美國境內實際停留超過 35 天，您就必須使用美國境內簡化補申報程序 ( Streamlined Domestic Offshore Procedures)

• 您需支付 6 年 FBAR 中境外帳戶餘額總和最高的那一年的5%罰款。
• 如果在申報的報稅表中三年內有任何額外的欠稅，將會有利息的產生。

2.美國境外簡化補申報程序 (Streamlined Foreign Offshore Procedures)

如果在補申報的三個年度中，您在任何一年或多年的期間內沒有美國住所，且在美國境外實際居住至少 330 天，您就必須使用美國境外簡化補申報程序 (Streamlined Foreign Offshore Procedures)。

• 在此程序下，不會有 FBAR 的 5% 罰款。
• 如果在申報的報稅表中三年內有任何額外的欠稅，將會有利息的產生。

美國註冊會計師 羅霞 提醒您，若您有發現自己有漏報或申報不正確的地方，請盡快找專業的會計師諮詢，以免造成更多不必要的罰款和利息。

如果有其他疑問或者需要更多的幫助，

歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600

或者 E-mail: ustaxproservice@gmail.com 

也歡迎造訪我公司官網: https://www.ustaxproservice.com 

(美國稅務服務有限公司 USTAX Service LLC)

If you previously failed to correctly file your U.S. tax returns or FBARs, you may use the Streamlined Procedures (filing 3 years of tax returns + 6 years of FBARs) to eliminate your prior unreported tax liabilities.

There are two types of U.S. streamlined filing procedures:

1. Streamlined Domestic Offshore Procedures

If, during any of the three tax years being filed, you were physically present in the United States for more than 35 days in all three years, you must use the Streamlined Domestic Offshore Procedures.

• You will be subject to a 5% penalty on the highest aggregate balance of your foreign financial accounts during the six FBAR years.
• If there are any additional taxes owed in the three years of amended tax returns, interest will apply.

2. Streamlined Foreign Offshore Procedures

If, during any of the three tax years being filed, you did not have a U.S. abode and were physically present outside the U.S. for at least 330 days in one or more of those years, you must use the Streamlined Foreign Offshore Procedures.

• Under this procedure, there is no 5% FBAR penalty.
• However, if additional taxes are owed in the three years of amended returns, interest will still apply.

USCPA Luo Xia reminds If you discover that you have under-reported income or filed anything incorrectly, please consult a professional accountant as soon as possible to avoid unnecessary penalties and interest.

If you have any questions or need any further help,

please contact us at the USCPA Luo Xia +886 980919600

or Email: ustaxproservice@gmail.com 

Also welcome to visit our website: https://www.ustaxproservice.com 

(USTAX Service LLC)